ISO14000 Index in Environmental Accounting

Current Status of Environmental Accounting in Japan

ECP Newsletter 2000-6 JEMAI “Environmental accounting” is now attracting the attention of Japanese industry. In the past, environmental audit, eco-labeling, EPE, LCA and other techniques have been developed to support environmental management by enterprises. Eco-materials and eco-design focusing on environmental harmony of raw materials, materials and products have been developed and are used. ...

Uncertainty in Discount Models and Environmental Accounting

Cost-benefit analysis (CBA) is controversial for environmental issues, but is nevertheless employed by many governments and private organizations for making environmental decisions. Controversy centers on the practice of economic discounting in CBA for decisions that have substantial long-term consequences, as do most environmental decisions. Customarily, economic discounting has been calculate...

Reconciling theory and practice in environmental accounting

Manager Optimism Based on Environmental Uncertainty and Accounting Conservatism

It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...

Environmental Accounting as a Tool for Environmental Management System

This paper reviews about the relationship of environmental accounting and environmental management system in order to determine the sustainability of organization. In past, the traditional approach of operations management has been used to evaluate an organization’s performance based on cost, quality and profit without giving due consideration in preserving the environment. It also identified t...